Takeovers or mergers have been common economic activity since the wave of globalization has swept the countries

On 1 April 2015, His Highness Sheikh Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates, enacted Federal Law No 2 of 2015 (the Commercial Companies Law, or Law).

The CCL applies to all companies, and branch or representative offices of foreign companies, established in the UAE save for any entities specifically exempted from the CCL.

Article 31 of the New Companies Law confirms the existing position that only a Private Joint Stock Company or a Public Joint Stock Company may issue bonds and sukuk.

The main costs that a lender incurs in providing its loan are its funding costs – for example, EIBOR and the cost of complying with capital adequacy and liquidity requirements applicable to that loan.

Securitisation and receivables sale/purchase agreements (such as discounting and factoring) are effective methods of financing used by entities to monetise their business receivables.

SPACs, or special purpose acquisition companies, have been the subject of a drastic surge where they emerged as the preferred route for public fund-raising in 2020.

In January this year the Board of Directors (Board) of the Abu Dhabi Global Market (ADGM) published initial drafts of various key regulations as part of a formal public consultation.

Federal Decree Law No. 25 of 2025 (the "New Civil Code") will come into effect on 1 June 2026, repealing and replacing Federal Law No. 5 of 1985 (as amended) (the "Old Civil Code")...

Corporate governance can be stated as a set of regulations, mechanisms, its process, and relations by which corporations are controlled and operated.

Under UAE law, the commercial pledge is a possessory pledge, which means that the possession of a pledged asset (but not its ownership) is transferred to a pledgee or to an agreed third party as security for the loan.

The SEC's Division of Corporation Finance issued a Statement on Proof-of-Work (PoW) Mining, opining that certain mining activities do not constitute securities transactions.

The Securities and Commodities Authority (SCA) in the UAE has introduced several significant changes to the Corporate Governance Code in recent years.

On 29 June 2020, the UAE's Securities and Commodities Authority (SCA) published a consultation draft of its first "rulebook" (Rulebook).

The Abu Dhabi Global Market's Financial Services Regulatory Authority ("ADGM" and "FSRA" respectively) has issued guidance on listing applications and eligibility dated 10 April 2025 ("Guidance")...

After the Guidelines for the Regulation of Virtual Assets and Virtual Asset Service Providers (which we wrote about here), the Securities and Commodities Authority ("SCA") has published...

Convertible securities emerged during the nineteenth century in the U.S. This was during a period in which securing capital in a swiftly expanding nation posed several difficulties...

On 1 October 2025, the United Arab Emirates government issued Federal Decree Law No. 25/2025 promulgating the new UAE Civil Transactions Law (the "New Civil Code").

The Initial Public Offering (IPO) is the first occasion on which a company will have shares put up on a stock market.

While the NCCL replaces the previous Commercial Companies Law (UAE Federal Law No. 8 of 1984, as amended, (CCL)), it mostly maintains the same framework and features of the CCL.